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All Journal Jurnal Kontemporer Akuntansi
Jamaludin Iskak
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT: STUDI PENDEKATAN FRAUD PENTAGON THEORY Merry Agustini; Jamaludin Iskak
Jurnal Kontemporer Akuntansi Volume 1, No. 2, September 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.942 KB) | DOI: 10.24912/jka.v1i2.15094

Abstract

Semakin maraknya kasus fraudulent financial statement membuat penelitian dengan topik ini menjadi penting untuk menganalisis penyebab dan alasan terjadinya fraudulent financial statement. Penelitian ini bertujuan untuk menganalisis pengaruh dari fraud pentagon yang terdiri dari tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi terhadap Fraudulent Financial Statement dengan Corporate Governance sebagai variabel pemoderasi. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan alat uji Eviews 9.0. Populasi penelitian adalah perusahaan mannufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan total sampel 130 perusahaan. Penelitian ini menunjukkan bahwa tekanan, kesempatan, kemampuan dan arogansi tidak berpengaruh signifikan terhadap fraudulent financial statement sedangkan rasionalisasi berpengaruh positif dan signifikan terhadap fraudulent financial statement. Corporate governance dalam penelitian ini juga tidak memperlemah pengaruh dari fraud pentagon terhadap fraudulent financial statement.
PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE Rafferty Raditya; Jamaludin Iskak
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18122

Abstract

The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.
PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE Rafferty Raditya; Jamaludin Iskak
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18122

Abstract

The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.
Co-Authors Merry Agustini Rafferty Raditya